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not easy anwsering. i think if you really want to support WIndows 8 users you have to go for the first option. but its nicer to go with the second; but very hard to downgrade your app from there to WIndows 8.0 again.

You can fork your build and upload both Windows 8 and Windows 8.1 versions of the app to the store. Users will get the most appropriate. This allows Windows 8.1 users to get the best functionality, but Window 8 users can still run the old version.

(note: Microsoft employee, but speaking for myself as a hobby programmer)

What do we know about people still using Windows 8?

1. Despite a free update in the store -- an update that's been very well received and reviewed -- they haven't installed the update. IMHO, these are people that aren't going to download any other app. (At a previous place of employment, we knew that
people download and purchase a lot more apps in the first 6 months of getting a new computer than any other time; there are a lot of people with 'old' computers, but they bought radically fewer apps than anyone else)

2. It's a dwindling market. Windows 8 is never going to be a bigger market than it is right now.

My own apps (Best Calculator and Best Dictionary) are now 8.1 only; they got a big bump since the release of 8.1 (even though 8.1 already has a nice metro calculator). I can't speak for anyone else's apps, of course :-)